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All Journal Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Community Engagement and Emergence Journal (CEEJ) Elektriese: Jurnal Sains dan Teknologi Elektro Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat
Jhon Piter
Sekolah Tinggi Ilmu Ekonomi Pangeran Antasari
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Social Sciences

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The Influence of Audit Independence, Experience and Accountability on Audit Quality Medan Public Accountant Office Jhon Piter; Melva Melany Sitompul; Mariska Sisilia
Elektriese: Jurnal Sains dan Teknologi Elektro Vol. 14 No. 02 (2024): Artikel Riset Edisi Oktober 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/elektriese.v14i02.5106

Abstract

The object of the research is a public accounting company in the city of Medan. The selection of these objects is due to the higher quality of the audit. Audit quality is the result of the job's performance in producing a quality audit. The variables of the study are independence, auditor experience, and accountability. Independence is a mental attitude that is free from the influence of others and is not dependent on others. Experience is a learning process and increases the development potential of formal and informal education. Responsibility is a form of obligation to manage the authority entrusted to him to achieve the goals that have been set. The research population is 40 managers, senior auditors, and junior auditors in the Medan public accountant office, and the sample is 30 auditors. Primary data was collected using a questionnaire. Research data was analyzed using multiple linear regression analysis, simultaneous determination of coefficients (F-Test), and partial (T-Test). Sampling is done using the non-probability sampling method. The results of the hypothesis test in this study show that independence has a significant impact on audit quality, auditor experience has a significant effect on audit quality, and accountability has a substantial impact on audit quality. Based on the results of this study, independence, auditor experience, and accountability simultaneously have a significant impact on audit quality.
The Influence of Service Quality (Ojek Online) on Customer Satisfaction in Medan Mariska Sisilia; Jhon Piter; Melva Melany Sitompul
Elektriese: Jurnal Sains dan Teknologi Elektro Vol. 14 No. 02 (2024): Artikel Riset Edisi Oktober 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/elektriese.v14i02.5118

Abstract

This study was conducted to understand how service quality is influenced by responsiveness, responsibility, physical evidence, empathy, and reliability for customer satisfaction. These studies collected data using the questionnaire method and surveyed 30 consumers with experience using online taxi services in Medan City. Data analysis was done using a multiple regression method using SPSS software version 25. Two factors, namely responsiveness and satisfaction, can increase satisfaction. At the same time, it is impossible to improve consumer satisfaction in the other three dimensions of service quality: responsible, physically tested, and empathetic. This research is classified as explanatory research, which aims to elucidate, outline, and offer empirical data or a comprehensive understanding of the impact of the independent variable on the dependent variable defined in this study. The study's population comprises all users of online motorcycle taxi services in Medan. The findings indicate that service quality dimensions, specifically responsiveness and reliability, impact customer satisfaction among online motorcycle taxi users in Medan. In contrast, the aspects of service quality related to guarantees, fictitious evidence, and empathy do not significantly affect customer satisfaction for online motorcycle taxi services in Medan City.
The Impact of Remuneration and Training on Worker Performance at the Regional Tax and Levy Management Agency of North Sumatra Melva Melany Sitompul; Jhon Piter; Mariska Sisilia
Elektriese: Jurnal Sains dan Teknologi Elektro Vol. 14 No. 02 (2024): Artikel Riset Edisi Oktober 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/elektriese.v14i02.5133

Abstract

The North Sumatra Regional Tax and Levy Management Agency oversees the management of taxes related to motor vehicles and watercraft, the tax for underground water extraction and utilization, the vehicle name transfer duty, and various other revenue streams. It also acts as a coordinator within the regional revenue sector. Research methods can be understood as a systematic approach to gathering reliable data intended to be discovered, enhanced, and verified, allowing for better comprehension and resolution of issues within the business sector. According to the findings of this research, it is evident that Compensation has a significant impact on Employee Performance at the Regional Tax and Levy Management Agency. In the realm of Compensation, an incentive structure connects pay with individual performance. Workers are rewarded through Compensation for their performance rather than their length of service or the total hours they have worked. Based on the data analysis and collection outcomes, Compensation has a significant simultaneous impact on Employee Performance at the Regional Tax and Levy Management Agency. The training partially impacts employees' performance at the Regional Tax and Levy Management Agency. The performance of employees does have a significant partial effect on their overall performance at the Regional Tax and Levy Management Agency.
DETERMINASI PENGHINDARAN PAJAK MELALUI DER, ROA, UKURAN PERUSAHAAN, DAN KARAKTERISTIK PERUSAHAAN PADA SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2021 – 2023 Shintya Amelia; Sauh Hwee Teng; Yessy Natalie Diannesia Nainggolan Parhusip; Jhon Piter
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14684

Abstract

That research plan for (1) Test along with develop existing theories regarding tax avoidance. (2) Find out more specifically about the phenomenon of tax avoidance, including motives, strategies and impacts on various parties. (3) For the Company, the results research can help in making decisions regarding optimal tax strategies. The Strategy used in this investigation is a commensurate approach with sample and population study types. Data gathering techniques use library study and survey techniques. And the data processing technique second hand statistical calculations. The conclusions of this inquiry are (1) This implementation was carried out on 40 manufactur establishment on the Indonesian Stock Exchange (BEI) with data from 2021 continuously 2023 with affect of DER, ROA, large enterprise also corporation characteristics in contact with shirking. (2) Supporting factors and The inhibiting factor for tax avoidance is that the increasingly complex structure of business and international transactions makes tax avoidance practices more sophisticated and difficult to detect and tax avoidance is often incomplete or difficult to access because it is sensitive. (3) The impact of tax avoidance is reduced state revenue from the tax sector, state budget imbalance, and experiencing a decline in reputation and facing pressure from consumers, investors and the public.
The Effect Of Liquidity And Profitability On Firm Value In The Pharmaceutical Sub-Sector Listed On The Indonesia Stock Exchange For The Period 2021–2024 Feri Yuwandi; Jhon Piter; Rio Brandlee
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10785

Abstract

This study was conducted to gain a deeper understanding of how liquidity, as measured by the Current Ratio (CR), and profitability, as measured by Return on Assets (ROA), affect firm value, as measured by Price to Book Value (PBV), in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2021–2024. This study used a quantitative method with a multiple linear regression analysis approach. The sample in this study consisted of 13 companies with a total of 52 observations obtained through a purposive sampling technique based on secondary data in the form of financial reports accessed through the official IDX website. The sample represents companies in the pharmaceutical subsector during the study period. The results show that the Current Ratio (CR) and Return on Assets (ROA) has a positive and significant effect on PBV. Simultaneously, CR and ROA also have a significant effect on firm value. This indicates that the level of liquidity and a company's ability to generate profits are important factors in increasing investor perceptions of firm value. These findings indicate that companies need to manage current assets efficiently and improve profitability to increase their market value.
Industri Kreatif sebagai Basis Kearifan Lokal dan Penguatan Pariwisata Berkelanjutan Tetty Tiurma Uli Sipahutar; Tri Martial; Ahmad Rizki Harahap; Jhon Piter; Benny Rojeston Marnaek Nainggolan; Ninta Katharina; Deasy Arisandy Aruan; Ina Namora Putri Siregar
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 6 No 1 (2026)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/mabdimas.v6i1.2165

Abstract

Sustainable tourism development in Sipirok, South Tapanuli, requires a stronger connection between local creative products, community institutions, and destination branding. This community service article aims to describe the empowerment process for developing local-wisdom-based creative industries in Desa Situmba Julu and the Kawah Balerang ecotourism area. The program used a participatory empowerment method consisting of pre-implementation mapping, implementation through socialization, focus group discussion, product curation, and post-activity evaluation. Data were collected through observation, partner discussion, documentation, and reflection on program outputs. The activity produced five measurable outputs: identification of local creative assets, mapping of partner problems, curation of souvenir products such as T-shirts, caps, and key chains, formulation of BUMDes Marsada Mahita as an aggregator of production and promotion, and an integrative empowerment model linking local wisdom, creative products, digital branding, institutional strengthening, and sustainable tourism. The findings show that community actors already possess initial creative assets but still need assistance in product standardization, brand narration, cataloguing, inventory recording, and market distribution. The contribution of this program lies in transforming a conceptual tourism development model into a practical community-service model that can be replicated in tourism villages with similar natural and cultural resources.
PENGARUH DEBT TO ASET RASIO (DAR) DAN NET PROFIT MARGIN (NPM) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BEI TAHUN 2021-2024 Jaliusman Jaliusman; Rio Brandlee; Jhon Piter
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/gc68hf45

Abstract

Penelitian ini dilakukan untuk memperoleh pemahaman yang lebih mendalam mengenai bagaimana Debt to Asset Ratio (DAR) dan Net Profit Margin (NPM) mempengaruhi kinerja keuangan perusahaan sub sektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021–2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan analisis regresi linier berganda.Sampel dalam penelitian ini terdiri dari 25 perusahaan dengan total 100 observasi yang diperoleh melalui teknik purposive sampling berdasarkan data sekunder berupa laporan keuangan yang diakses melalui situs resmi BEI. Sampel tersebut merepresentasikan perusahaan pada sub sektor pertambangan batubara selama periode penelitian. Hasil penelitian menunjukkan bahwa Debt to Asset Ratio (DAR) berpengaruh negatif dan signifikan terhadap Return on Assets (ROA), sedangkan Net Profit Margin (NPM) berpengaruh positif dan signifikan terhadap ROA. Secara simultan, DAR dan NPM juga berpengaruh signifikan terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa struktur modal dan tingkat profitabilitas merupakan faktor penting dalam menentukan efisiensi penggunaan aset perusahaan. Temuan ini mengindikasikan bahwa perusahaan perlu mengelola penggunaan utang secara optimal serta meningkatkan efisiensi operasional guna meningkatkan kinerja keuangan.
PENGARUH KUALITAS AUDIT, AUDIT FORENSIK, RISIKO FRAUD, MANAJEMEN RISIKO DAN KEPATUHAN PAJAK TERHADAP STABILITAS EKONOMI NASIONAL Aulia Hana Sumantri; Carin Tanady; Tetty Tiurma Uli Sipahutar; Jhon Piter
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ktwta061

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana kualitas audit, audit forensik, risiko fraud, manajemen risiko, dan kepatuhan pajak berpengaruh terhadap stabilitas ekonomi nasional. Metode penelitian menggunakan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2022-2024. Sampel penelitian yang diperoleh adalah 36 perusahaan dengan 108 pengamatan. Simpulan dalam penelitian ini memperoleh kualitas audit dan audit forensik tidak berpengaruh terhadap stabilitas ekonomi nasional, risiko fraud berpengaruh negatif dan signifikan terhadap stabilitas ekonomi nasional, Kepatuhan Pajak berpengaruh positif dan signifikan terhadap stabilitas ekonomi nasional. Kemudian secara simultan kualitas audit, audit forensik, risiko fraud, manajemen risiko dan kepatuhan pajak berpengaruh signifikan terhadap stabilitas ekonomi nasional pada sektor perbankan.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PROPERTI DI BURSA EFEK INDONESIA (TAHUN 2020–2023) Dwi Ananda Lubis; Mariska Sisilia; Jhon Piter; Sauh Hwee Teng
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4599

Abstract

Abstract: This study aims to determine the effect of the Current Ratio (CR) and the Debt to Equity Ratio (DER) on Return on Assets (ROA) in property companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. This study used a quantitative approach, sampling the financial statements of several property companies using a purposive sampling technique. The analysis results indicate that partially, the Debt to Equity Ratio and the Current Ratio both influence Return on Assets, but this influence is not proven to be significant. When tested together, the two ratios also show no significant effect on the company's return on assets. The coefficient of determination calculation shows that only a small portion of Return on Assets can be explained by these two variables, while the majority is influenced by factors outside the research model. Therefore, it can be concluded that although the Debt to Equity Ratio and the Current Ratio play a role in influencing company performance, they are not the dominant factors in determining Return on Assets. Keyword: Current Ratio, Debt to Equity Ratio, Return on Asset, Property, Indonesia Stock Exchange Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return on Asset (ROA) pada perusahaan properti yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2020-2023 . Penelitian ini menggunakan pendekatan kuantitatif dengan mengambil sampel laporan keuangan sejumlah perusahaan properti. Hasil analisis menunjukkan bahwa secara parsial, Debt to Equity Ratio dan Current Ratio sama-sama berpengaruh terhadap Return on Asset, namun pengaruh tersebut tidak terbukti signifikan. Ketika diuji secara bersama-sama, kedua rasio tersebut juga tidak menunjukkan adanya pengaruh yang signifikan terhadap tingkat pengembalian aset perusahaan. Dari hasil perhitungan koefisien determinasi, diketahui bahwa hanya sebagian kecil Return on Asset yang dapat dijelaskan oleh kedua variabel tersebut, sedangkan sebagian besar dipengaruhi oleh faktor-faktor lain di luar model penelitian. Dengan demikian, dapat disimpulkan bahwa meskipun Debt to Equity Ratio dan Current Ratio memiliki peran dalam memengaruhi kinerja perusahaan, namun keduanya bukan merupakan faktor dominan dalam menentukan besar kecilnya Return on Asset. Kata kunci: Current Ratio, Debt to Equity Ratio, Return on Asset, Properti, Bursa Efek Indonesia
PENGARUH LINGKUNGAN KERJA, MOTIVASI, DAN KOMITMEN ORGANISASIONAL TERHADAP KEPUASAN KERJA PEGAWAI DI YAYASAN PENDIDIKAN PANGERAN ANTASARI Amarsha Putri; Jhon Piter
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4637

Abstract

Abstract: This study aims to examine the influence of work environment, motivation, and organizational commitment on employee job satisfaction at Yayasan Pendidikan Pangeran Antasari. Using a quantitative approach with a total survey of 80 employees, data were collected through questionnaires, observations, and documentation, then analyzed using multiple linear regression. Results indicate that all independent variables have a positive and significant effect, both partially and simultaneously, on job satisfaction, with a determination coefficient of 0.645. These findings highlight the importance of managing internal organizational factors to enhance employee comfort, productivity, and loyalty. The study provides strategic recommendations for the foundation to strengthen work environment, motivation, and commitment to reduce turnover and improve the quality of educational services. Keywords: job satisfaction, work environment, motivation, organizational commitment, HRM Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja, motivasi, dan komitmen organisasional terhadap kepuasan kerja pegawai di Yayasan Pendidikan Pangeran Antasari. Menggunakan pendekatan kuantitatif dengan metode survei total terhadap 80 pegawai, data dikumpulkan melalui kuesioner, observasi, dan dokumentasi, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap kepuasan kerja, dengan koefisien determinasi sebesar 0,645. Temuan ini menegaskan pentingnya pengelolaan faktor internal organisasi untuk meningkatkan kenyamanan, produktivitas, dan loyalitas pegawai. Penelitian ini memberikan rekomendasi strategis bagi yayasan dalam memperkuat lingkungan kerja, motivasi, dan komitmen pegawai guna menekan angka turnover dan meningkatkan kualitas layanan pendidikan. Kata kunci: kepuasan kerja, lingkungan kerja, motivasi, komitmen organisasional, SDM
Co-Authors Amarsha Putri Aulia Hana Sumantri Benny Rojeston Marnaek Nainggolan Carin Tanady Deasy Arisandy Aruan Dwi Ananda Lubis Feri Yuwandi Harahap, Ahmad Rizki Jaliusman Jaliusman Mariska Sisilia Melva Melany Sitompul Ninta Katharina Rio Brandlee Shintya Amelia Siregar, Ina Namora Putri Teng Sauh Hwee Tetty Tiurma Uli Sipahutar Tri Martial Yessy Natalie Diannesia Nainggolan Parhusip